Penelitian ini bertujuan untuk mengeksplorasi penggunaan Dana Desa yang meliputi perencanaan, pelaksanaan, pelaporan, dan evaluasi dengan perspektif maqashid syariah yang terdiri dari dharuriyat, hajiyat, dan tahsiniyat. Penelitian ini dilakukan di Desa Grogol, Kecamatan Tulangan, Kabupaten Sidoarjo dengan menggunakan analisis kualitatif pendekatan eksploratif. Jenis data terdiri dari primer dan sekunder dengan analisis domain dan konfrontasi.

Hasil penelitian ini menunjukkan bahwa perencanaan Dana Desa telah sesuai dengan maqashid syariah pada aspek dharuriyat. Pelaksanaan Dana Desa secara prinsip sesuai dengan maqashid syariah akan tetapi praktiknya belum sesuai dengan mashlahah. Pelaporan Dana Desa secara praktik tidak sesuai dengan maqashid syariah. Evaluasi penggunaan Dana Desa secara praktik belum sesuai dengan maqashid syariah.

Kata Kunci: Dana Desa, Maqashid Syariah, Desa

This study aims to explore the utilization of Village Fund such as planning, implementation, reporting, and evaluation with perspective of maqashid syariah such as dharuriyat, hajiyat, and tahsiniyat. This research was conducted at Grogol Village, Tulangan Subdistrict, Sidoarjo District by a qualitative analysis and an explorative approach. The types of data consists of primary and secondary with domain and confrontation analysis.

The results suggest that planning of Village Fund has been in accordance with maqashid syariah of dharuriyat aspect. Priciple of Village Fund implementation has been in accordance with maqashid syariah, but practice of Village Fund implementation hasn’t been in accordance with mashlahah. Practice of Village Fund Reporting hasn’t been in accordance with maqashid syariah. Evaluation of Village Fund hasn’t been in accordance with maqashid syariah

Keywords: Village Fund, Maqashid Syariah, Village